All dead animals shall be immediately removed and buried by the owner of such animals; and if the owner of such animal cannot be found within two hours after discovering the same, then such animal shall be removed by and at the expense of the municipality. Dead animals shall not be buried within the corporate limits of the municipality, nor within one mile thereof, nor in or above the course of ground water that is used for drinking purposes by the municipality or its inhabitants.
(1997 Code, § 4-209) Penalty, see § 93.99